Oral and other guidance products

Oral guidance

We may give you oral guidance by phone or in person at a shopfront on matters of a general, straightforward or simple nature.

Written guidance

Our website

We provide extensive information on this website (some of which is available in print) to help taxpayers and their advisors understand and meet their obligations under the laws we administer. Such information is general in nature and doesn’t address all the possible ways and circumstances in which the law might apply.

Decision impact statements

A decision impact statement is a succinct statement of our response to adverse and other significant decisions. We publish these statements to widely communicate our view on the implications of a particular court or tribunal decision.

Media releases and speeches

Media releases are brief announcements used to deliver our messages on newsworthy topics and to communicate our intentions in relation to certain issues. A media release reflects our position at the time of its publication, and this may be subsequently updated.

Speeches by senior ATO officers reflect our current thinking on particular issues and are published for transparency reasons.

Consultation

We recognise the vital role others play in the tax and super systems. This includes members of the community, tax, legal and accounting practitioners, industry bodies and super specialists. We're committed to consulting and co-designing products and services.

Technical skilling materials

We produce learning and development material to enhance the knowledge and skills of tax officers engaged in interpretative decision making. Some of this material is published to assist tax practitioners who have similar educational needs.

Guidance products include oral guidance we give by phone or in person, the general guidance we provide on this website, and more technical materials such as decision impact statements and skilling material.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.